Australian Tax Treaties
Turkish Convention
CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION
SECTION 6.
6.
In respect of Article 10,
(a) Notwithstanding the rate limit specified in subparagraph (a)(ii) of paragraph 2, Turkey may impose tax on dividends to which that provision applies at a rate not exceeding that specified in subparagraph (b) of that paragraph if such dividends are subject to tax in Australia.
(b) Notwithstanding the rate limit specified in subparagraph (a) of paragraph 4, Turkey may impose tax on amounts to which that provision applies at a rate not exceeding that specified in subparagraph (b) of that paragraph if the profits attributable to a permanent establishment situated in Turkey are subject to tax in Australia.
In respect of Article 10,
(a) Notwithstanding the rate limit specified in subparagraph (a)(ii) of paragraph 2, Turkey may impose tax on dividends to which that provision applies at a rate not exceeding that specified in subparagraph (b) of that paragraph if such dividends are subject to tax in Australia.
(b) Notwithstanding the rate limit specified in subparagraph (a) of paragraph 4, Turkey may impose tax on amounts to which that provision applies at a rate not exceeding that specified in subparagraph (b) of that paragraph if the profits attributable to a permanent establishment situated in Turkey are subject to tax in Australia.
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